中文摘要：

本文对2004—2007年度上市公司财务报表的审计非标意见进行了较为细致的整理，对其原因进行了交叉分析，分别从非标意见发布者（会计师事务所）、非标意见具体内容以及非标意见上市公司类型等方面分析了非标审计意见分布，对解决注册会计师审计中存在的问题、提高审计质量、防范审计风险提供参考都具有重要意义，此外也将有助于报表使用者对审计报告中非标意见的解读。

英文摘要：

The paper conducts a more detailed hackle to modified opinions on audited financial statements of listed companies from 2004 to 2007 and carries out a cross - analysis on its causes ; it analyzes the distribution of audit modified opinions from aspects of issuers （accounting finns）, specific contents and types of listed companies with modified opinions etc,. which is of great signifi- cance in providing references to solve existing problems in CPA auditing, improve audit quality and keep away from audit risk; in addition, it will help report users to understand modified opinions in audit reports.